[Home ] [Archive]    
:: Main About Current Issue Archive Search Submit Contact فارسی ::
:: Volume 8, Issue 1 (2-2020) ::
J Diabetes Nurs 2020, 8(1): 1045-1056 Back to browse issues page
Calculation of Diabetic Patients’ Prime Cost of Dialysis Using Activity-BasedCosting Method in Rare Diseases Center of Zabol, Iran
Mahboobeh Farzad, Ali Raeis Pour Rajabali
Azad university of kerman , mailboxali@gmail.com
Abstract:   (2363 Views)

Introduction: According to the role of correct financial information in the decision-making of each system, it is important to design and employ a costing system that can recognize costs and correctly calculate the prime cost of services. Considering the necessity to clarify costs and income sources of different sections, the objective of the current study was to calculate the prime cost of the services to diabetic patients undergoing dialysis in Zabol, Iran, in 2015.
Materials and Methods: This applied study was carried out using a descriptive, cross-sectional, and retrospective design. The data were collected through designed forms, interview with the supervisors of sections, and direct observation of the dialysis section activities. Then, the prime cost was calculated by the Activity-Based Costing (ABC) method using Excel software (version 2013).
Results: Based on the findings of the present study, the total costs included human force (63%), consumable medicinal instruments (20%), consumable non-medical materials and instruments (2.4%), nutrition (5%), civil costs (0.9%), costs of equipment depreciation (4.3%), and costs of building depreciation (4.4%). Accordingly, the highest and lowest costs were reported for human force and civil costs in the dialysis section, respectively.
Conclusion: All of the hospitals and medical centers in Iran will be able to calculate the true costs by means of the ABC method. The use of this technique helps prevent the disadvantages of wrong costing through achieving useless capacity, reducing costs, and increasing efficiency.

Keywords: Prime cost, Dialysis, Diabetics, Activity-Based Costing (ABC).
Full-Text [PDF 453 kb]   (1715 Downloads)    
Type of Study: Applicable | Subject: Special
Received: 2020/05/13 | Accepted: 2020/05/13 | Published: 2020/05/13
Send email to the article author

Add your comments about this article
Your username or Email:


XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Farzad M, Raeis Pour Rajabali A. Calculation of Diabetic Patients’ Prime Cost of Dialysis Using Activity-BasedCosting Method in Rare Diseases Center of Zabol, Iran. J Diabetes Nurs 2020; 8 (1) :1045-1056
URL: http://jdn.zbmu.ac.ir/article-1-409-en.html

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 8, Issue 1 (2-2020) Back to browse issues page
فصلنامه پرستاری دیابت Journal of Diabetes Nursing
Persian site map - English site map - Created in 0.04 seconds with 30 queries by YEKTAWEB 4570